1969 (1) TMI 24

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....avour of his son, Thomas), relying on the provision of section 5(1), clause (xiv), of the Gift-tax Act. The Tribunal upheld the claim of the respondent. The High Court of Kerala agreed with the Tribunal in a case referred to it. The Tribunal did not annex the deed of gift on the interpretation of which the liability to pay the tax had to be determined, to the statement of the case. An attempt was....